- The Hof Den Haag rules that providing a room is not the essential characteristic of a foundation’s (VAT) service, which is exempt from VAT.
- The foundation’s purpose is to establish and operate hospices and/or care hotels and to perform all related activities.
- The hospice has four guest rooms that are made available for a standard fee of €35 per day, including meals and drinks.
- The hospice does not provide care itself but enables external care organizations and doctors to provide the necessary care in the guest room.
- The service provided by the foundation consists of providing care to guests and coordinating care provided by third parties.
- The court determines that the service provided by the foundation is exempt from VAT under article 11, paragraph 1, section g, subsection 2 of the VAT Act 1968.
- The provision of general care and household assistance by ambulatory nursing services is closely related to social work and social security.
Source: fiscaalvanmorgen.nl
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
